Danielsson, Sarah

Nilsson, Åsa

Abstract [en]

This study builds on an assignment from Skellefteå Kraft, a pre-study that will be the basis for decisions on the company’s future CSR-report. For the CSR-report to be credible, it is important that the information being communicated is essential, that it is focused on the issues most critical to the company. The purpose of this study is to increase understanding of what information may be essential for companies to report in a CSR-report. Through a textual analysis, a narrative description of the case study participants (i.e. actor groups) and the development of an analytical model we intend to map CSR-information that is material according to the actor groups. The starting point for the qualitative and explorative case study was an actors approach, which permeated the work of an internal materiality analysis. Empirical data collection took place through a textual analysis of CSR-reports, within and outside the energy industry, and through dialogue sessions in the case company. The results show the variety of different liability issues that can be reported as part of a company's CSR-efforts. Analysis of the results has been made in two parts using two different models. Part one consisted of a close empirical analysis, which shows that the company’s actor groups pays attention to similar liability issues that has been identified as essential in previous studies. This study also shows that the materiality of many issues depends on the nature of the business, i.e. the damage that it is generating on the environment, human being and society. Part two consisted of a comprehensive analysis, which shows that in the environmental, employee-related and societal responsibilities, there is some form of legal, ethical, voluntary and economic aspect. Analysis part two also shows the importance of identifying the company’s main stakeholders in order to identify essential information.